It is well understood that if the electrical current path of an electrical resistor component is helically formed around a cylindrical substrate (which is a very popular form of electrical resistor component) that there will be an inductance effect that will delay signals passing through such a resistor component. Accordingly, electrical resistor components have been designed which provide a meandering path of electrical conducting material secured to a flat substrate. In such devices the major part of the meandering path has segments which lay parallel to one another and which carry electrical current flowing in opposite directions so that the magnetic flux created by such current in one segment "bucks out" or cancels the magnetic flux created by such current in an adjacent parallel leg. Hence, the inductance effect is nullified. More recently there has been an effort to lay out the meandering path on a cylindrical substrate as described in U.S. Pat. Nos. 3,858,147 and 4,132,971. In those devices the meandering path is secured to the substrate by silk screening so that the thickness of the path is built-up in a layered fashion. With these last mentioned devices, in order to trim the electrical resistance value to a desired value, the depth or thickness of the electrical conducting material is lapped or removed. By cutting down the depth of the material, the path is narrowed and provides a greater electrical resistance value. While this arrangement has been somewhat satisfactory, the practice of lapping very often generates weak sections along the electrical conducting material path. The weak sections arise because the crystaline structure of electrical conducting material is such that it tears off in response to the lapping technique. The present device takes advantage of the cancelled flux found in a meandering path on the cylindrical substrate, but provides other means for trimming the resistance value of the component so that the component has a desired electrical resistance value without creating weak sections.